Leather Deck Shoes from United States
Casual leather boat shoes with full leather uppers and non-marking soles. The leather dominates the external upper surface per Chapter Note 4(a), and the shoes are not designed for sports activities, classifying under this item.
Duty Rate — United States → Canada
18%
Import Tips
• Ensure the upper is predominantly leather; rubber or plastic sole materials do not affect classification
• Provide CBSA with a clear product description and material breakdown
• Check if the shoes qualify as 'sports footwear'—if so, they may fall under a different heading